Writ applicant have option to challenge the notice issued under section 130 by preferring an appeal under Section 107 of the Act.
Section 129 of the CGST Act, 2017 — Goods in Transit —–This court on 19.09.2020 by way of ad-interim relief, directed the respondents to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition.
Held that:- The Hon’ble High Court held that it shall be open for the applicant to challenge the same by preferring an appeal under Section 107 of the Act.
Writ applicant have option to challenge the notice issued under section 130 by preferring an appeal under Section 107 of the Act.
Section 129 of the CGST Act, 2017 — Goods in Transit —–This court on 19.09.2020 by way of ad-interim relief, directed the respondents to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition.
Held that:- The Hon’ble High Court held that it shall be open for the applicant to challenge the same by preferring an appeal under Section 107 of the Act.